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                <p>原文首发于知乎：<a href="https://zhuanlan.zhihu.com/p/100766337" target="_blank" rel="noopener">https://zhuanlan.zhihu.com/p/100766337</a></p>
<h5 id="4-10-号-更新"><a href="#4-10-号-更新" class="headerlink" title="4.10 号 更新"></a>4.10 号 更新</h5><p>1、有同学留言，已经收到退税了。</p>
<p>2、部分地区陆续开放申报了，建议大家不要着急。</p>
<p>3、大家耐心一点，该是你的一分不会少，退税这个事多退少补，建议大家在白天上班时间去APP上看看，毕竟相关公务人员也是正常上班（记得申报之前先登录！）</p>
<p>4、提前完善个人信息，包括绑定个人银行卡。</p>
<p>PS：我个人的申请已经到国库处理中这个状态了（已经处理快一个礼拜了，还在处理中。。嘤嘤嘤）。</p>
<h2 id="申报步骤：不要点申诉！不要着急，跟着我一步步来"><a href="#申报步骤：不要点申诉！不要着急，跟着我一步步来" class="headerlink" title="申报步骤：不要点申诉！不要着急，跟着我一步步来"></a>申报步骤：不要点<strong>申诉！</strong>不要着急，跟着我一步步来</h2><h3 id="1、第一步：下载-“个人所得税”-APP"><a href="#1、第一步：下载-“个人所得税”-APP" class="headerlink" title="1、第一步：下载 “个人所得税” APP"></a>1、第一步：下载 “个人所得税” APP</h3><div align="center"> <img src="https://pic2.zhimg.com/80/v2-257b3a17c68f54fcdc246962a7ac7299_1440w.jpg"width="400"/> </div><br>

<p>注册，登录，填报相应信息。</p>
<h3 id="2、确保-APP-更新到最新版"><a href="#2、确保-APP-更新到最新版" class="headerlink" title="2、确保 APP 更新到最新版"></a>2、确保 APP 更新到最新版</h3><p>进入首页，往下拉，看到常用业务的“收入纳税明细查询”，对，就是箭头指向那个地方，不要犹豫，点进去！</p>
<div align="center"> <img src="https://pic3.zhimg.com/80/v2-6b3690197227e337ed76c5fea465de12_1440w.jpg"width="400"/> </div><br>



<h3 id="3、不要太鸡冻，继续点进去"><a href="#3、不要太鸡冻，继续点进去" class="headerlink" title="3、不要太鸡冻，继续点进去"></a>3、不要太鸡冻，继续点进去</h3><p>进入收入明细查询之后，我们选择税款所属年度，也就是查询 2019 的税款。</p>
<div align="center"> <img src="https://pic1.zhimg.com/80/v2-2e536001a676cccd37b5fb73156a53b0_1440w.jpg"width="400"/> </div><br>

<p>选中自己有关的项目，就会看到你这过去的一年缴纳的所有税费，如果不清楚具体哪些项目有关，可以全选。</p>
<p><strong>激动的心，颤抖的手，注意握紧你的手机，点击查询按钮！</strong></p>
<div align="center"> <img src="https://i.loli.net/2020/04/11/25ZAbtVS7TiWRBF.jpg"width="400"/> </div><br>

<p>嚯，不查不知道，一查还真是一笔不小的钱哈，此刻相信你会跟我一样，脑子里快速地联想到，那要是都能退的话，我扁扁的钱包岂不是又可以充满自信的鼓起来了？过年的压岁钱都不用发愁了，想到这，还真是有点小激动。</p>
<h3 id="——分割线——"><a href="#——分割线——" class="headerlink" title="——分割线——"></a>——分割线——</h3><p>（下面是个人BB时间，不想看的直接拉到最后面帮忙点个赞哦，感谢老铁支持哦）</p>
<p>在国内，很多大学生、研究僧作为在校生，一般都会跟着导师做项目，这其中，你跟导师并没有签署劳动合同。</p>
<p>也就是说，你每个月到手的薪资实际是以劳务所得费发放，只要你好好跟着导师做项目，努力工作，表现好一点，一般都会给你发薪资。</p>
<p>一般来说，理工科导师的项目经费比较多，动辄几十万，上百万，导师经常会找一些研究生来和自己一起做项目，然后分给研究生一部分经费，也就是劳务所得费。</p>
<p>研究生能够得到的经费数量往往与导师项目的大小、多少有关，也跟导师的性格有比较大的关系，有的导师出手比较大方，学生得到的经费也就比较多一些。而且还会经常请学生吃吃饭，搞个团建啥的。</p>
<p>而有的导师比较节俭，对科研经费抠得很紧，每个月就给学生发那么几百块，象征下，因而学生拿到的经费就会少一些。</p>
<p>但是，无论发的多还是发的少，只要你税前薪资超过 800，就要扣税，看到这，是不是感觉有点心疼？</p>
<div align="center"> <img src="https://pic3.zhimg.com/80/v2-91e602809c8cb3b4a30393473562fcfa_1440w.jpg"width="400"/> </div><br>

<p>按照国家有关规定，劳务报酬个人所得税的免征额是 800元，800 元以内的部分免税,超过 800 元以上的部分，按照 20 %的比例税率交税。</p>
<p>举个栗子：导师每月给你发 1200，1200-800=400,超出这 400 按照 20%比例交税也就是 80，所以你实际到手 1200-80=1120。</p>
<p>因此，可以这么说，每月工资越多，扣的税也越多。</p>
<p>但是，12 月中旬，人民日报发了一条微博：</p>
<p><img src="https://pic3.zhimg.com/80/v2-acdb2541649263c9ddd0b0ec9d15c08a_1440w.jpg" alt="人民日报微博"></p>
<p>近日，国家税务总局公布关于办理2019年度个人所得税综合所得汇算清缴的公告（征求意见稿）向社会征求意见。我国首个个税汇算清缴将于2020年3月启动，年收入不超过12万可免个税汇算清缴。</p>
<h2 id="7种情况个税可申请退税："><a href="#7种情况个税可申请退税：" class="headerlink" title="7种情况个税可申请退税："></a>7种情况个税可申请退税：</h2><p><img src="https://pic2.zhimg.com/80/v2-2e71b867209762b6eccde0419b1fb0d1_1440w.jpg" alt="img"></p>
<p><img src="https://pic4.zhimg.com/80/v2-5f0c659247e7ca3b8cf4a5e42d3509af_1440w.jpg" alt="img"></p>
<p><img src="https://pic4.zhimg.com/80/v2-c7a1180fdb00906e63b6655ad9db51bb_1440w.jpg" alt="img"></p>
<p><img src="https://pic1.zhimg.com/80/v2-e5d89bdb470febd50c2414c57a421fc8_1440w.jpg" alt="img"></p>
<p><img src="https://pic1.zhimg.com/80/v2-28d0ef98ff807a30dcfa6afc64fd2b30_1440w.jpg" alt="img"></p>
<p><img src="https://pic3.zhimg.com/80/v2-0babacd0ad8e0525845e22b2e1d54d7e_1440w.jpg" alt="img"></p>
<p><img src="https://pic1.zhimg.com/80/v2-2939008a249fb2f3d3d6bf57cbd90014_1440w.jpg" alt="img"></p>
<p><img src="https://pic4.zhimg.com/80/v2-347b3e0f894439d5f2e7015fb4817bd7_1440w.jpg" alt="img"></p>
<p><img src="https://pic1.zhimg.com/80/v2-5afcd4a10f75785a48d9fed739c0b5e8_1440w.jpg" alt="img"></p>
<p>挑重点的说，其中第一种情况和第四种情况分别是：</p>
<p><strong>（1）2019 年度综合所得年收入额不足 6 万元,但平时预缴过个人所得税的。</strong></p>
<p>举例：小明 1 月领取工资 1 万元、个人缴付“三险一金” 2000元,假设没有专项附加扣除,预缴个税 90 元;其他月份每月工资4000 元,无须预缴个税。全年看,因年收入额不足 6 万元无须缴税,可申请退还预缴的 90 元。</p>
<p><strong>（2）没有任职受雇单位，仅取得劳务报酬、稿酬、特许权使用费所得，需通过年度汇算办理各种税前扣除的。</strong></p>
<p>大学生，研究僧应该就属于这种情况。</p>
<p>所以，按照上面说的两种情况，只要你是在校学生，跟导师做课题、项目，通过劳务所得费获得的费用，所扣的税也是可以退税的！</p>
<p>对！你没有听错！就是有这种操作！而是完全是合法的！</p>
<p>也就是说，年度汇算清缴时候你可以直接申请退费！！！</p>
<p>一下子仿佛就有了过年的压岁钱，开心么？</p>
<p><img src="https://pic2.zhimg.com/v2-efebed963f5174365a00e107ab25ecf1_b.jpg" alt="开心"></p>
<br/>

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